haku: @indexterm international accounting / yhteensä: 75
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| Tekijä: | Pirinen, H. |
| Otsikko: | Economic and normative pressures and drivers for the adoption of international accounting standards in Finland since 1976 |
| Lehti: | European Accounting Review
2005 : VOL. 14:1, p. 213-235 |
| Asiasana: | Economics History Accounting standards International accounting Finland Nordic countries European Union |
| Kieli: | eng |
| Tiivistelmä: | This article deals with the internationalisation of Finnish business life and the attempts to introduce and apply international accounting standards (IASs) in Finnish accounting practice before the latest developments at the EU level in 2002. This article based on analysis of four accounting issues, which are used as example how IASs have Finnish accounting legislation and practice. The findings of the analysis show that the effect of IASs has been notable but secondary because of the implementation of the EU Directives in Finnish accounting legislation in the 1990s. |
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